NGO Governance in Hong Kong: Why It Differs and What Boards Must Do
NGO governance in Hong Kong operates within a unique regulatory framework centered on Section 88 of the Inland Revenue Ordinance. Unlike corporate models, NGO boards must manage complex multi-source funding—including government subventions and donations—while maintaining mission primacy. This analysis provides a practical framework for financial oversight, cybersecurity, and conflict management to ensure long-term public trust.